High Court Rulings


Allows interest on refund of unutilized ITC lying in ECrL; Raps AO for suo-moto revision 

Gujarat HC sets-aside denial of interest by State VAT authority on refund (as approved by Commissioner) of unutilised input tax credit (ITC) for the period during which amount of ITC was lying in the ...View More

Welding electrodes, filler, wire used for laying railway-line outside factory eligible for credit 

Gujarat HC dismisses Revenue’s appeal against CESTAT order that allowed CENVAT credit on items such as Welding Electrodes,Welding filler Wires,Wire FLR,Welding Wire,Wire Rope which are used for ...View More

Dismisses Revenue’s revision application challenging classification of nicotex/nicogum as medicine

Rajasthan HC expresses “complete agreement with the reasoning and findings given by the learned Tax Board”classifying ‘nicotex/nicogum’ as medicine despite of the fact of such ...View More

Asks Customs Cargo Service Provider to indemnify loss at premises of CFS 

Bombay HC upholds order of the Commissioner of Customs which required assessee to indemnify the loss of goods which had occurred due to theft of the goods and dismisses appeal of assessee, a Customs C...View More

Dismisses Revenue's revision w.r.t. classification of 'Emery Cloth' and 'Tarpaulin' as 'Cotton Fabrics' 

Andhra Pradesh HC dismisses State’s revision application w.r.t. classification of emery cloth and tarpaulin as cotton fabric under item-59.03 of the First Schedule to the Additional Duties o...View More

Quashes VAT-levy against Sodexo on service-element in catering-business; Calls for Dept.'s clarification 

Punjab and Haryana HC allows Sodexo India’s petition, quashes VAT demand on the service aspect of the catering business such as serving food etc., holds as service tax @ 60% element is only requ...View More

Issuing SVLDRS-3 straight away without issuing SVLDRS-2, hearing assessee, against scheme’s mandate 

Bombay HC sets aside Form SVLDRS 3 issued by the Designated Committee under the SVLDR Scheme, 2019 where same was issued straight away without issuing Form SVLDRS-2 despite the declarant (assessee) ha...View More

Bar of limitation inapplicable for refund of tax paid under mistake; Dismisses Revenue's appeal

Telangana HC reiterates that bar of limitation u/s 11B of the Central Excise Act, 1944, is not applicable for refund of service tax paid under a mistake of law thus, dismisses Revenue’s appeal; ...View More

Dismisses Revenue's appeal challenging CESTAT-order allowing credit despite ruling against assessee on classification 

Calcutta HC dismisses Revenue’s appeal against CESTAT order allowing CENVAT Credit to the Assessee despite unfavourable classification of goods, holds that "Tribunal has granted relief to the as...View More

No 'jurisdictional 'error in SCN issued by DGGI to Asianet Digital Network 

Kerala HC holds that, SCNs issued by Directorate General of Central Excise Intelligence [(now Directorate General of GST Intelligence (DGGI)] raising service tax demand against assessee (Asianet Digit...View More